Authors:

I Gusti Ayu Made Asri Dwija Putri

Abstract:

“Abtract : Effect of Dividend Policy and Good Corporate Governance to Earnings Management. The purpose of this study was to obtain empirical evidence that the dividend policy and corporate governance (GCG) effect on earnings management. Dividend pay out ratio (DPR) as the proxy for dividend policy, institutional ownership institutional ownership as the proxy for GCG, and dicreationary acrualls as the proxy for earnings management. This study used secondary data sources. The study population ware companies listed on the Indonesia Stock Exchange (BEI). Sample selection method purposive sampling. Data were analyzed using regression analysis. The result showed that dividend policy affects earnings management, institutional ownership has no effect on earnings management, and the commissioners of independent effect on earnings management. Abstrak : Pengaruh Kebijakan Dividen dan Good Corporate Governance terhadap Manajemen Laba. Tujuan penelitian ini adalah untuk mendapatkan bukti empiris bahwa kebijakan dividen dan good corporate governance (GCG) yang diproksi dengan kepemilikan institusi dan dewan komisaris, berpengaruh terhadap manajemen laba. Penelitian ini menggunakan sumber data sekunder. Populasi penelitian adalah perusahaan-perusahaan yang terdaftar di Bursa Efek Indonesia (BEI). Metode pemilihan sampel penelitian adalah dengan purposive sampling. Data dianalisis menggunakan analisis regresi. Hasil penelitian menunjukkan bahwa kebijakan dividen berpengaruh terhadap manajemen laba. Kepemilikan institusi tidak berpengaruh terhadap manajemen laba dan dewan komisaris independen berpengaruh terhadap manajemen laba. Kata kunci: kebijakan dividen, good corporate governance, dan manajemen laba”

Keywords

kebijakan dividen, good corporate governance, dan manajemen laba

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PDF:

https://jurnal.harianregional.com/bse/full-2188

Published

2021-11-09

How To Cite

DWIJA PUTRI, I Gusti Ayu Made Asri. PENGARUH KEBIJAKAN DIVIDEN DAN GOOD CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA.Buletin Studi Ekonomi, [S.l.], nov. 2012. ISSN 2580-5312. Available at: https://jurnal.harianregional.com/bse/id-2188. Date accessed: 28 Aug. 2025.

Citation Format

ABNT, APA, BibTeX, CBE, EndNote - EndNote format (Macintosh & Windows), MLA, ProCite - RIS format (Macintosh & Windows), RefWorks, Reference Manager - RIS format (Windows only), Turabian

Issue

Vol 17.No.2.Agustus 2012 (PP.99-225)

Section

Articles

Creative Commons License This work is licensed under a Creative Commons Attribution 4.0 International License